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Chamber and committees

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 5 May 2021
  6. Current session: 12 May 2021 to 24 May 2025
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Displaying 3150 contributions

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Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

Alyson Stafford, would there not be a benefit to the Scottish Government in having that data? We are talking about £11 billion or £12 billion of revenue. We are the Public Audit Committee, but would it not be sensible, even at the basic housekeeping level, to know the difference between what should be paid and what is actually being paid in Scottish income tax?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

I accept that, but the quotation that I read out is from the National Audit Office’s report, so there is obviously an issue. It might be a low priority, or it may be a low risk in your estimation, but nonetheless the National Audit Office has drawn it to our attention as being worth commenting on. We understand that there are priorities and risks to be assessed, but to us it seems to be a pretty fundamental piece of data that it would be useful for the Scottish Government—and for the Scottish Parliament, because it sets the rates of income tax—to have in order to understand what the tax gap is.

We will move on now. I invite our deputy convener to put some questions to you.

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

Director general, you are in danger of straying into an area of policy that is of great interest to me, which is the extent to which we will have to rely on foreign direct investment versus the extent to which we are boosting our indigenous business base. However, that is not for this morning’s conversation.

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

We are really out of time, but I will make one final request. Could you supply to the committee in writing a list of the private debt collection agencies that operate in Scotland?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

For the avoidance of confusion, are you going to get, or are you now getting, regional level data about Scottish income tax receipts?

Public Audit Committee

Decision on Taking Business in Private

Meeting date: 11 May 2023

Richard Leonard

Good morning. I welcome everybody to the 14th meeting in 2023 of the Public Audit Committee. We have received apologies from Colin Beattie. I welcome Bill Kidd, who is substituting for him today.

The first item on our agenda is to decide whether to take agenda items 3 and 4 in private. Are we agreed to do so?

Members indicated agreement.

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

Thank you very much.

As you have suggested, those are very much the kind of areas that we want to probe, question and better understand. However, before we get to questions, I invite Jonathan Athow to give us an opening statement.

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

We are a bit pressed for time, so we will move on to another area that has been of special interest to the committee. Craig Hoy will ask about that.

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

We have a couple of minutes left. Jonathan Athow, if you want to add to that, please feel free to do so.

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

Agenda item 2 is consideration of the report entitled “Administration of Scottish income tax 2021/22”. I am pleased to welcome our witnesses from His Majesty’s Revenue and Customs and the Scottish Government. Alyson Stafford is director general of the Scottish exchequer, and Lorraine King is deputy director of the Scottish Government tax and revenues directorate. We are also joined by Jonathan Athow, who is director general for customer strategy and tax design at HMRC, and Phil Batchelor, who is deputy director for income tax policy at HMRC.

We have quite a number of questions that we want to put to the witnesses. However, before we get into those questions, I invite Alyson Stafford to make a short opening statement.